DT7250+ - Double Taxation Relief Manual: Guidance by country: France: contents


DT7250 France: Agreements
DT7252 France: Admissible and inadmissible taxes
DT7253 France: Source of income
DT7257 France: Channel Tunnel provision
DT7258 France: Dividends
DT7261 France: Interest and royalties
DT7264 France: Teachers and researchers
DT7265 France: Offshore activities
DT7267 France: Government pensions
DT7268 France: Relief from French tax
DT7269 DT: France: Underlying Tax
DT7300 DT: France: double taxation agreement, Article 1: Taxes covered
DT7301 DT: France: double taxation agreement, Article 2: General definitions
DT7302 DT: France: double taxation agreement, Article 3: Fiscal domicile
DT7303 DT: France: double taxation agreement, Article 4: Permanent Establishment
DT7304 DT: France: double taxation agreement, Article 5: Income from immovable property
DT7305 DT: France: double taxation agreement, Article 6: Industrial or commercial profits
DT7306 DT: France: double taxation agreement, Article 7: Shipping and air transport
DT7307 DT: France: double taxation agreement, Article 7A: Channel Fixed Link
DT7308 DT: France: double taxation agreement, Article 8: Associated enterprises
DT7309 DT: France: double taxation agreement, Article 9: Dividends
DT7310 DT: France: double taxation agreement, Article 10: Withholding tax
DT7311 DT: France: double taxation agreement, Article 11: Interest
DT7312 DT: France: double taxation agreement, Article 12: Royalties
DT7313 DT: France: double taxation agreement, Article 13: Capital gains
DT7314 DT: France: double taxation agreement, Article 14 Independent personal services
DT7315 DT: France: double taxation agreement, Article 15 Dependent personal services
DT7316 DT: France: double taxation agreement, Article 16: Director's fees
DT7317 DT: France: double taxation agreement, Article 17 Artistes and Atheletes
DT7318 DT: France: double taxation agreement, Article 18: Pensions and purchased annuities
DT7319 DT: France: double taxation agreement, Article 19: Government service
DT7320 DT: France: double taxation agreement, Article 20: Professors and teachers
DT7321 DT: France: double taxation agreement, Article 21: Students and business apprentices
DT7322 DT: France: double taxation agreement, Article 22: Income not expressly mentioned
DT7323 DT: France: double taxation agreement, Article 23: Personal allowances
DT7324 DT: France: double taxation agreement, Article 24: Elimination of double taxation
DT7325 DT: France: double taxation agreement, Article 25: Non- discrimination
DT7326 DT: France: double taxation agreement, Article 26: Mutual agreement procedure
DT7327 DT: France: double taxation agreement, Article 27: Exchange of information
DT7328 DT: France: double taxation agreement, Article 28: Application of the Convention
DT7329 DT: France: double taxation agreement, Article 29: Territorial extension
DT7330 DT: France: double taxation agreement, Article 29A: Taxation of certain offshore activities
DT7331 DT: France: double taxation agreement, Article 30: Entry into force
DT7332 DT: France: double taxation agreement, Article 31: Termination